Intracorporate transfers is selling of goods / services by a firm in one country to an affiliated firm in anotherAn intracorporate transfer is a sale of a company in one country to a subsidiary in another country. Such transfer is an important part of international trade. Many MNE import and export semi-finished products and components continuously. By doing so, they use the production capacity of both plants in their country and abroad more effectively.‘Intra-corporate transfer’ means the temporary mission of a third country national from an undertaking established outside the territory of a member country and that the country will become the third country again. In the context of globalization, temporary transfers of human resources for the industry and a subsidiary of a group are becoming increasingly frequent, and information technology in order to give companies better access for managers, specialists and graduate trainees. Commission estimates that total business transferred internally within the EU each year is about 16,500, or about four hundred temporary migrant workers
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